Registering child minders as employees

If you have children, you might hire a childminder, nanny or au pair to care for them in your own home. If so, you may have to register as an employer. This means you must keep proper records of your employees and deduct tax from the money you pay them.

You must register as an employer if you pay your childminder or employee more than:

  • €8 per week (or €36 per month), if they are a full time employee
  • €2 per week (or €9 per month), if they have another employment.

Further information

You can find more information about being an employer in Employing people.

You can find more information about your tax options for caring for children in Childcare services and Home Carer Credit sections.